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CIRCULAR No. 53-TC/TCT OF AUGUST 16, 1997 GUIDING THE PROCEDURE FOR COLLECTION, PAYMENT AND MANAGEMENT OF THE FEE FOR ENSURING INLAND WATERWAY TRAFFIC ORDER AND SAFETY

- Pursuant to Decree No. 40-CP of July 5, 1996 of the Government on ensuring the inland waterway traffic order and safety;

- Pursuant to Decision No. 276-CT of July 28, 1992 of the Chairman of the Council of Ministers (now the Prime Minister) on the uniform management of fees and charges;

The Ministry of Finance hereby provides the following guidances on the procedure for collection, payment and management of the fee for ensuring the inland waterway traffic order and safety:

1. SCOPE OF APPLICATION

1. Fee payers: Vietnamese and foreign organizations and individuals for whom a competent agency performs State administrative management work to ensure the inland waterway traffic safety and order as prescribed in Clauses 5, 6, 7 and 8 of Article 8 and Clause 1, Article 10, of Decree No. 40-CP of July 5, 1996 of the Government, shall pay a fee as prescribed in this Circular, except for the fee-free case stated in Point 2, this Section.

2. The State administrative management fee for ensuring inland waterway traffic order and safety shall not be collected from inland waterway transport means under the management of the Ministry of Defense and the Ministry of the Interior which are performing defense or security tasks (except for those means of transportation engaged in economic activities).

II. LEVEL OF FEE COLLECTION

1. The amounts of State management fee to be collected for ensuring the inland waterway traffic order and safety is specified in the table attached to this Circular.

If the market price fluctuates 20% or more, the agency that collects the inland waterway traffic fees shall report it to the Ministry of Finance for timely consideration and appropriate adjustment.

For a re-issuance of a permit (due to loss or damage...), the amount to be collected shall be equal to 50% of the fee specified in the table prescribed in this Point. For a person who has paid fee for a test before being granted a new or amended license as a ship master or chief engineer but failed the test, a test fee equal to 50% of the prescribed level shall be paid if he/she wishes to take another test.

2. The fee amounts prescribed in the table attached to this Circular includes such related expenses as an application form, dossier, registration declaration, organization of study and tests (on both theoretical and driving tests), certificates or licenses (including plastic lamination cost), etc. The organization or individual that has paid fully the fee amount prescribed in this Circular shall hereafter not have to pay any extra amount for the performance of State management work to ensure order and safety for inland waterway traffic as stipulated in Section I of this Circular.

The State management agency in charge of ensuring order and safety for inland waterway traffic is not allowed to collect any extra money apart from the fees specified in the table attached to this Circular.

3. The inland waterway fees shall be collected in Vietnam Dong. Fees specified in US dollars (USD), shall be converted at the official exchange rate announced by the State Bank of Vietnam at the time of payment. Should the payer wish to pay in a foreign currency, the fee can be paid in US dollars according to the prescribed level.

III. ORGANIZATION OF FEE COLLECTION, REMITTANCE AND MANAGEMENT

1. The fee collecting agencies:

The competent State agencies defined in Article 8 and Article 10 of Decree No. 40-CP of July 5, 1996 of the Government for ensuring inland waterway traffic order and safety shall be responsible for organizing the collection of fees in the course of performing their functions and tasks (hereafter commonly referred to as the collecting agencies) under this Circular.

A collecting agency shall be responsible for:

- Registering with the tax office of the locality where it has its head office, opening accounting books for recording collections, remittance and use of collected fees according to the procedure prescribed by the State.

- When fees are collected, receipts therefore must be issued to the fee payers and the form of such receipt shall be prescribed by the Ministry of Finance (the General Department of Taxation). The receipts shall be managed, used and settled with the tax agency according to the prescribed procedure.

- Collecting fees and remitting them fully and promptly to the State budget according to the provisions of this Circular.

- Reporting the annual final balances of accounts of the collection, remittance and use of fees to the tax agency and the financial agency of the same level.

2. Procedures for fee remittance and management of the use of collected fees:

a/ Monthly the collecting agency must report the total amount of collected fees during the month to the tax office of the locality where it has its head office.

The tax office shall check the declaration forms, calculate and issue a notice to the collecting agency regarding: the amount to be temporarily remitted into the State budget (seventy percent of the total fee amount collected in the month), the remittance time limit and the chapter, category, clause, group, sub-group, item and sub-item of the State budget content applied to such remittance.

Basing itself on the notice of the tax office, the collecting agency shall fully and promptly remit the required amount of fees to the State budget (to the central budget if the collecting agency is managed by the Central Government, to the provincial/municipal State budget if it is managed by the province or city directly under the Central Government or to the district budget if it is managed by the urban or rural district).

b/ The agency that directly collects the inland waterway fees is allowed to temporarily deduct 30% (thirty percent) of the total amount of the inland waterway traffic order and safety fees (including foreign currencies converted into Vietnam Dong) collected in a certain period of time, to be spent specifically on the organization of fee collection, for:

+ Printing (or buying) application and declaration forms, dossiers, books, forms for recording the issuance of registration certificates, permits and licenses. Expenses for training in traffic rules and testing (on both traffic rules and driving practice).

+ Buying (or painting) registration number plates for the means.

+ Paying remuneration and such allowances as social insurance and medical insurance premiums for hired laborers (if any); remunerations and bonuses for staff who work overtime (if any).

The payment of remuneration, allowances and bonuses stated in this Point must comply with the current procedure on wages and allowances for overtime work and hiring of outside laborers... and valid payment vouchers must be fully attached thereto

All fee amounts temporarily deducted according to the percentage (30%) prescribed in Item b of this Point must be included in the annual financial drafts, used for proper purpose and attached with valid payment vouchers. At the end of each year, if this amount is not spent the remainder must be remitted into the State budget according to the procedures prescribed in Item a of this Point.

IV. ORGANIZATION OF IMPLEMENTATION:

1. The financial services and tax departments of the provinces and cities directly under the Central Government and the State management agencies in charge of ensuring order and safety for inland waterway navigation shall be responsible for guiding, inspecting and urging the fee collecting agencies to collect, pay, maintain accounting books and use receipt and payment vouchers and invoices in accordance with the State regime and the guidance in this Circular.

2/ This Circular takes effect 15 days after its signing. Other provisions on the inland waterway fees, which are contrary to this Circular are now annulled, except the registration and inspection of fishing vessels and equipment and veterinary medicines for aquatic resources (except the level of the fee for the issuing of registration certificates and number plates for fishing vessels) shall still comply with inter-ministerial Circular No. 89-TT/LB of November 27, 1995 of the Ministry of Finance and the Ministry of Aquatic Resources.

If any problem arises in the course of implementation, it shall be reported by the concerned agencies to the Ministry of Finance for consideration and resolution.

For the Minister of Finance

Vice Minister

VO MONG GIAO

LEVEL OF STATE MANAGEMENT FEE FOR ENSURING NAVIGATION ORDER

AND SAFETY ON INLAND WATERWAYS

(issued together with Circular No. 53-TC/TCT of August 16, 1997

of the Ministry of Finance)

Serial Description of fees Level of fee applied Level of fee applied

No to Vietnamese (VND/ to Foreigners (USD license or time) License or time)

A Fee on management of inland means of transport

1 The registration certificate of the means 70,000 35

2 Transportation permit (cargo, passenger, tourism) 30,000 15

3 International transport permit 100,000 50

4 Permit for building means of transport 100,000 50

B Fee on examination, granting or changing of

shipmaster�s or chief engineer�s license

1 Fee on examination of shipmaster: + Grade 1 700,000 350

+ Grade 2 600,000 300

+ Grade 3 500,000 250

+ Grade 4 300,000 150

2 Fee on examination of chief engineer: + Grade 1 500,000 250

+ Grade 2 400,000 200

+ Grade 3 300,000 150

+ Grade 4 200,000 100

3 Fee on granting or change of the shipmaster�s

or chief engineer�s license 50,000 25

4 Fee on granting of ferryman�s permit 50,000

5 Fee on driving of domestic means 50,000

C Fee on management of waters of inland waterways

1 Permit for rudimentary exploitation of construction

materials 50,000 25

2 Permit for mechanical exploitation of construction

materials 200,000 100

3 Permit for physical training, sport competition and

entertainment centers, markets 100,000 50

4 Permit for use of waters and makeshift quays 40,000 20